Even as firefighters closed in on four blazes still burning in Southern California on Tuesday, they also were bracing for a return of moderate Santa Ana winds, with warm dry gusts up to 50 mph expected Friday and Saturday.

The same type of winds were a major factor in the rapid spread last week of massive wildfires that devastated the region, but forecasters said Tuesday the new winds will likely not be nearly as strong those 75-100 mph gusts.

An offshore system Friday “will bring very dry and warm conditions, with potential strong gusts of up to 50 miles per hour,” Cal Fire spokesman Daniel Berlant said.

“We have augmented our staffing for Southern California and will be preparing for this next system to move in.”

Staffing includes an additional 25 fire engines, 14 bulldozers, 28 hand crews and additional aircraft including helicopters and a DC-10 air tanker.

In Los Angeles County, the National Weather Service is expecting sustained winds of 15 to 25 mph along the coasts and in the valleys Friday through the weekend.

Winds will be a little stronger in the Santa Clarita Valley near the 5 Freeway pass, with gusts of 20 to 30 mph on Friday and Saturday.

“It doesn’t look like a strong Santa Ana,” Seto said. “The winds at 10,000 feet are not strong enough to really give this thing a big boost like the last one we had.”

In San Diego County, winds will be in the 25 to 35 mph range in the passes and canyons over the weekend, said weather service spokesman Stan Wasowski. Temperatures are expected to drop to the low 80s.

The four blazes that are still burning are the Witch, Harris and Poomacha fires in San Diego County and the Santiago in Orange County.

Seven wildfires in Los Angeles, San Diego, Ventura and San Bernardino counties are considered contained.

The fires have also contributed to at least seven deaths and more than 140 injuries to firefighters and civilians.

Deputies said Tuesday that a boy playing with matches started the Buckweed Fire in north Los Angeles County that consumed more than 38,000 acres and destroyed 21 homes last week.

The boy, whose name and age were not released, was interviewed a day after the fire began Oct. 21, said sheriff’s Sgt. Diane Hecht.

The boy was released to his parents, and the case will be presented to the District Attorney’s Office, the sergeant said.

The fire began near Agua Dulce and was quickly spread by fierce desert winds.

Meanwhile, as the recovery effort continues in areas where the blazes have been contained, state and federal officials are working on several assistance efforts, including a federal tax relief bill that could move through Congress by the end of the year.

Modeled after a bill created for victims of Hurricane Katrina, the California Wildfire Tax Relief Act would let people withdraw up to $100,000 penalty-free from their company retirement plans or IRAs to make repairs or pay bills.

It also makes any nonbusiness debt discharges tax free, and – in an attempt to spur charitable giving – suspends the limits on individual and corporate tax deductions.

“I’m confident the bill will pass by the end of the year,” said Rep. Joe Baca, D-Rialto, who introduced the legislation. “We have to look at the more than 2,000 people who lost their homes.”

Baca said that by Tuesday evening about 20 lawmakers had signed on to the legislation, including a handful of Republicans.

The state Board of Equalization also is offering state tax-filing extensions to business and personal tax filers who live in the affected areas.

Staff Writer Lisa Friedman and the Associated Press contributed to this story.